These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Urban and Town Land Use Tax. The Text, consisting of 12 articles, provides for the rules and procedures relevant to the urban and town land use tax to be satisfied within the administrative area of Hebei province.The entities and individuals using land within the scope of cities, county seats, administrative towns, industrial and mining areas shall be payers of urban and town land use tax. The term "entity" referred to in the Measures includes State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign- invested enterprises, foreign enterprises and other enterprises, as well as institutions, public organizations, State organs, military forces and other units; and the term "individuals" referred to in the Measures includes individual industrial and commercial households and other individuals.Land use tax shall be calculated on the basis of the areas of land actually occupied by taxpayers and shall be collected in accordance with the specified amount of tax.
Implements: Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2006-12-31)
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For centuries China stood as a leading civilization, outpacing the rest of the world in the arts and sciences, but in the 19th and early 20th centuries, the country was beset by civil unrest, major famines, military defeats, and foreign occupation. After World War II, the communists under MAO Zedong established an autocratic socialist system that, while ensuring China's sovereignty, imposed strict controls over everyday life and cost the lives of tens of millions of people.
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